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All Journal Buletin Studi Ekonomi Jurnal Ilmiah Akuntansi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Accounting Profession Journal (APAJI) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Advances in Global Economics and Business Journal EKONOMIKA45 Dinamika International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Journal of International Conference Proceedings

Sagung Oka Pradnyawati

Universitas Mahasaraswati Denpasar

Author-ID : 2527953

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

Published : 17 Documents Claim Missing Document

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Principles of Good Corporate Governance on LPD Performance in Klungkung Regency Putu Kepramareni; Sagung Oka Pradnyawati; Ni Wayan Ratna Puspa Dewi
Advances in Global Economics and Business Journal Vol. 2 No. 1 (2021): Advances in Global Economics and Business Journal (AGEBJ)
Publisher : Global Academia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study explains and describes the influence relationship between Good Corporate Governance (GCG), which is corporate governance, and the performance of a financial institution in Bali Province, namely the Village Credit Institution (LPD). This study uses random sampling techniques in determining the sample where 162 respondents were obtained. The data source was obtained primarily through a questionnaire given to respondents from the LPD representing Klungkung Regency. The results showed that accountability in the principles of GCG had no effect on LPD performance in Klungkung Regency while transparency, responsibility, independence and fairness had a positive effect on LPD performance in Klungkung Regency.

MANAJEMEN LABA DAN ANALISIS FAKTOR YANG MEMPENGARUHINYA Sagung Oka Pradnyawati; Putu Kepramareni; Kadek Masyi
Jurnal Ilmiah Akuntansi & Bisnis Vol 6 No 1 (2021)
Publisher : Universitas Pendidikan Nasional

Manajemen laba dan analisis faktor yang mempengaruhinya. Research ini bertujuan untuk menguji faktor-faktor yang dapat mempengaruhi manajemen laba dengan menggunakan perencanaan pajak, leverage, ukuran perusahaan dan profitabilitas. Penelitian ini menggunakan data keuangan dari perusahaan manufaktur yang tercatat pada papan utama www.idx.co.id sebagai subjek utama. Hasil penelitian ini menunjukkan bahwa (1) perencanaan pajak tidak berpengaruh terhadap manajemen laba (2) profitabilitas berpengaruh positif terhadap manajemen laba (3) leverage tidak berpengaruh terhadap manajemen laba, serta (4) ukuran perusahaan tidak berpengaruh terhadap manajemen laba. Kata Kunci: Leverage, Manajemen Laba, Perencanaan Pajak, Profitabilitas, Ukuran Perusahaan

RISIKO PERBANKAN DAN PROFITABILITAS Sagung Oka Pradnyawati; I Putu Sudana; I Ketut Sujana
Buletin Studi Ekonomi VOL.22.NO.1. FEBRUARI 2017 (PP 1-112)
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/bse.2017.v22.i01.p06

This research aims to get empirical evidence about influence of credit risk, operational risk, and liquidity risk on profitability. This research adopts goal setting theory and risk and return theory. Empirical studies conducted as banking company listed on Indonesia Stock Exchange on period 2011-2015 with 112 company years as a sample was that obtained using purposive sampling technique. In this reseacrch has using secondary data obtained from the official website of the Indonesia Stock Exchange. The analysis technique used in this study is the technique of regression analysis support with tools statistical applications product and service solutions version 16. The results showed that (1) NPL have a negative effect on profitability, (2) BOPO have a negative effect on profitability, (3) LDR have a positive effect on profitability.

Laba Ditahan, Laba Operasi, Aliran Kas Operasi, Leverage, Profitabilitas Dan Pengaruhnya Pada Peringkat Obligasi Putu Kepramareni; Sagung Oka Pradnyawati; Made Ardinda Rika Pratiwi
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 1 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.1.3158.28-37

Perusahaan dalam menjalankan aktivitasnya membutuhkan dana atau modal yang umumnya diperoleh melalui pasar uang dan pasar modal. Pasar modal memungkinkan investor memiliki berbagai pilihan investasi yang sesuai dengan preferensi risikonya dimana perusahaan dapat menerbitkan instrumen keuangan di pasar modal untuk memperoleh dana. Inilah salah satu fungsi pasar modal yang memfasilitasi transfer dana dari pihak surplus kepada pihak yang membutuhkan dana. Salah satu instrumen keuangan yang diperdagangkan di pasar modal adalah obligasi. Kelayakan sebuah obligasi dapat dilihat melalui lembaga independen yang dapat memberikan peringkat pada obligasi. Terdapat beberapa faktor yang dapat mempengaruhi peringkat obligasi. Menurut (Syaifullah & Soemantri, 2016) laba ditahan dan profitabilitas berpengaruh positif terhadap peringkat obligasi namun berbeda dengan Susilowati dan Sumarto (2010) yang menemukan hasil bahwa profitabilitas dan laba operasi tidak berpengaruh terhadap peringkat obligasi, perbedaan hasil penelitian mengenai pengaruh laba ditahan, aliran kas operasi dan leverage pada peringkat obligasi juga ditemukan pada penelitian yang dilakukan oleh Adrian (2010), (Estiyanti & Yasa, 2012) serta Sihombing dan Rachmawati (2015). Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh laba ditahan, laba operasi, aliran kas operasi, leverage dan profitabilitas sebagai beberapa faktor yang mempengaruhi peringkat obligasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang menerbitkan obligasi dan terdaftar di BEI tahun 2017-2019. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Regresi logistik digunakan untuk menguji hipotesis.Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif terhadap peringkat obligasi. Sedangkan laba ditahan, laba operasi, arus kas operasi dan leverage tidak berpengaruh terhadap peringkat obligasi.

Kualitas Laba Dan Faktor-Faktor Yang Berpengaruh (Studi Kasus Pada Perusahaan Manufaktur Tahun 2017-2019) Putu Kepramareni; Sagung Oka Pradnyawati; Ni Nyoman Alit Swandewi
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 2 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.2.2021.170-178

Earnings quality is the ability of earnings in financial statements to explain the actual condition of the company's earnings as well as being used in predicting future earnings. Quality earnings show optimism that can predict future profits. This study aims to examine and obtain empirical evidence about the effect of capital structure, profitability, firm size, liquidity and investment opportunity set (ios) on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample selection was done by purposive sampling method. The data analysis technique used in this research is multiple linear regression analysis, it is obtained as many as 65 manufacturing companies as the research sample with a total of 165 manufacturing companies observed. The population of the data in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019, with a total of 195 manufacturing companies. The results showed that the capital structure variable had a negative effect on earnings quality, while profitability, firm size and liquidity had a positive effect on earnings quality, and the investment opportunity set (IOS) had no effect on earnings quality.

FAKTOR-FAKTOR KEUANGAN DAN PERINGKAT OBLIGASI Sagung Oka Pradnyawati
Accounting Profession Journal (APAJI) Vol. 4 No. 1 (2022): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v4i1.36

Penelitian ini bertujuan untuk menganalisis faktor-faktor keuangan yakni profitabilitas, leverage, laba ditahan dan aliran kas operasi terhadap peringkat obligasi pada perusahaan sektor jasa yang terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2017-2019. Penelitian ini menggunakan data sekunder dengan jumlah sampel sebanyak 19 perusahaan pada sektor jasa. Metode pengumpulan data menggunakan observasi non partisipan dan teknik analisis data yang digunakan adalah analisis regresi logistik. Hasil uji menunjukan bahwa profitabilitas berpengaruh positif terhadap peringkat obligasi sedangkan leverage, laba ditahan dan aliran kas operasi tidak berpengaruh terhadap peringkat obligasi pada perusahaan sektor jasa yang terdaftar di Bursa Efek Indonesia.

Analysis of Factors Affecting the Profitability of Village Credit Institutions in Banjarangkan Klungkung Putu Kepramareni; Sagung Oka Pradnyawati; I Komang Tri Mahendra
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June Edition of International Journal of Accounting Finance in Asia Pasific
Publisher : AIBPM Publisher

This study examines the factors affecting the ability of village credit institutions to obtain profits with profitability as a measuring tool. Credit turnover rate, debt management effectiveness, number of credit customers, capital and operating expenses were used as research variables. The determination method was a non-probability sampling method, especially purposive sampling. Data was collected by means of non-participant observation. The data were analyzed by multiple linear regression analysis. The test results show that credit turnover, debt management effectiveness, and capital provide a positive direction on profitability. The number of credit customers has no effect on profitability and the negative effect on profitability is shown by the BOPO variable. This study underlines several factors to support LPD earnings. Keywords: BOPO, Credit Turnover Rate, Effectiveness of Debt Management, LPD Capital, Number of Credit Customers, Profitability, Village Credit Institution (LPD)

The Effect of Savings Growth, Deposits, Credit, Credit Interest Rate and Cash Turnover on Profit Growth in Savings and Loans Cooperative in North Denpasar Year 2017 – 2019 Putu Kepramareni; Sagung Oka Pradnyawati; Ni Made Dwika Sari; Yura Karlinda Wiasa Putri
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

This study aims to examine and obtain empirical evidence from the effect of savings growth, deposits, credit, credit interest rates and cash turnover on profit growth in Savings and Loans Cooperatives in North Denpasar in 2017-2019. The population of the data in this study were all Savings and Loans Cooperatives located in North Denpasar and registered with the Denpasar City Cooperatives and Micro Small Medium Enterprises (MSME) Service in 2017-2019. The sample were select by used purposive sampling method. The sample in this study were 16 cooperatives with 48 observations. Multiple linear regression analysis is needed to process the data in this study. And the research results are obtained as follows: saving growth variable, deposit growth and cash turnover have no effect on profit growth, while credit growth and credit interest rates have a positive effect on profit growth. The implication of this research is that the sample selection is limited to one area, namely North Denpasar, so the results cannot be generalized and are limited to the form of savings and loan cooperatives only.

The Effect of Accountability, Responsibility, Independence, and Fairness on the Performance of Klungkung LPDs Putu Kepramareni; Sagung Oka Pradnyawati
Asia Pacific Journal of Management and Education (APJME) Vol 4, No 2 (2021): Asia Pacific Journal of Management and Education (APJME)
Publisher : AIBPM Publisher

The progress of a country can be seen from its economic growth level. One of the financial institutions that helps the economic sector at the traditional village level in Bali Province is the Village Credit Institution (LPD). LPD performance describes its goal achievement. This research aims to determine the LPD performance of Klungkung with several variables such as accountability, responsibility, independence, and fairness tested using multiple linear regression analysis. The findings show that accountability does not affect LPD performance while responsibility, independence, and fairness positively affect LPD performance.

Internal Factors Affecting the Performance of Accounting Information Systems at the Peopleâ€™s Credit Bank (Study in Abiansemal Bali) Putu Kepramareni; Sagung Oka Pradnyawati; Ni Putu Sri Savitri
Journal of International Conference Proceedings Vol 5, No 1 (2022): 2022 Malang ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i1.1490

The Performance of the accounting information system is the result of processing the information system used by the user as well as the appraiser and evaluation of the implementation of the accounting information system used, by a company especially banking, in achieving the companyâ€™s goals. The performance of the accounting information system can be measured internally with indicators satisfaction with the use of the system and the use of the system itself. This study uses internal factors in the accounting information system to analyze their effect on the resulting performance. The study was conducted in the rural banking sector in Abiansemal Bali and obtained a sample of 40 by purposive sampling. The researcher is a non-participant observation and analyzes the data obtained using multiple linear regression.Â Keywords: Accounting Information System Performance, Information System Development Formalization, Internal Control System, Organization Size, Personal Engineering Ability

Co-Authors Anak Agung Istri Leonika Darmaputri I Ketut Sujana I Komang Tri Mahendra I Putu Sudana Ida Ayu Rayhita Santhi Kadek Indah Kusuma Dewi Kadek Masyi Komang Ayu Muliahati Luh Gde Pasek Puspa Dewi Made Ardinda Rika Pratiwi Ni Kadek Irdian Apri Ani Ni Kadek Mita Lestari Ni Kadek Nanda Claudia Winyanti Ni Luh Putu Widhiastuti Ni Luh Putu Widhiastuti Ni Made Dwika Sari Ni Nyoman Alit Swandewi Ni Putu Indah Kusumawati Ni Putu Sri Savitri Ni Putu Wulan Regina Utami Ni Wayan Ratna Puspa Dewi Putu Kepramareni Putu Keprameni Yura Karlinda Wiasa Putri

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